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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=black vlink=black><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>See <i>Palm Beach County v. Trinity Inds.</i>, 661 So. 2d 942 (Fla. 4<sup>th</sup> DCA 1995), and <i>Warren f/u/b/o Hughes Supply Co. v. Glenns Falls Idem. Co.</i>, 66 So. 2d 54 (1953).<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Calibri","sans-serif";color:#0000A0'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Calibri","sans-serif";color:#0000A0'>Bruce D. Partington</span></b><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Clark</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Partington</span><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="mailto:bpartington@cphlaw.com" title="blocked::mailto:bpartington@cphlaw.com"><span style='font-size:10.0pt;color:blue'>bpartington@cphlaw.com</span></a></span><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Direct: 850-432-1399<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Fax: 850-432-7340<o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:9.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>*Board Certified in Construction Law<o:p></o:p></span></i></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:#1F497D'>NOTICE: This e-mail message and any attachments are private communication sent by the law firm of Clark Partington Hart Larry Bond & Stackhouse, and may contain confidential, legally privileged information meant solely for the intended recipient. If you are not the intended recipient, you are hereby notified that any use, dissemination, distribution or copying of this communication is strictly prohibited. Please notify the sender immediately by replying to this message, and delete the e-mail and any attachments from your system. Thank you.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> constructionlaw-bounces@lists.flabarrpptl.org [mailto:constructionlaw-bounces@lists.flabarrpptl.org] <b>On Behalf Of </b>Gregory Johansen<br><b>Sent:</b> Monday, April 16, 2012 3:53 PM<br><b>To:</b> 'RPPTL constructionlaw'<br><b>Subject:</b> Re: [RPPTL-constructionlaw] Lien issue with public entity<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>It’s a given that you can’t lien public property under Chapter 713 and that the public entity should require a payment bond but what if the public entity either 1 doesn’t require a bond for the work because it’s too small a job or 2 doesn’t require a bond even if the project should have a bond? Can sovereign immunity be waived? What’s the best practice to preserve subcontractor’s rights and pursue the claim?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Thanks in advance.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Greg<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Gregory J. Johansen<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Gregory J. Johansen P.A.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>4767 New Broad Street<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Orlando FL 32814<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>407-956-1050<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>407-514-2604 (fax)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="mailto:gregoryjohansen@gjjlaw.com">gregoryjohansen@gjjlaw.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>To ensure compliance with Treasury Regulations (31 CFR Part 10, Sec. 10.35), we<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>inform you that any tax advice contained in this correspondence was not intended or written by us to be used, and cannot be used by you or anyone else, for the purpose of avoiding penalties imposed by the Internal Revenue Code. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>___________ <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>NOTE: This e-mail is from Gregory J. Johansen, P.A., and is intended for the recipient(s)only. If you received this e-mail in error, please notify the sender immediately, delete the e-mail and do not copy or disclose it. If you are not an existing client, do not construe anything in this e-mail to make you a client unless it contains a specific statement to that effect and do not disclose anything to Gregory J. Johansen, P.A. that you expect to be confidential. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>If you properly received this e-mail as a client, co-counsel or retained expert, you should maintain its contents in confidence to preserve the attorney-client or work product privilege.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <a href="mailto:constructionlaw-bounces@lists.flabarrpptl.org">constructionlaw-bounces@lists.flabarrpptl.org</a> [<a href="mailto:constructionlaw-bounces@lists.flabarrpptl.org">mailto:constructionlaw-bounces@lists.flabarrpptl.org</a>] <b>On Behalf Of </b>Steve Thompson<br><b>Sent:</b> Friday, April 13, 2012 4:07 PM<br><b>To:</b> 'RPPTL constructionlaw'<br><b>Subject:</b> Re: [RPPTL-constructionlaw] Bond claim issue<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>Yes, but 255.05(2)(b) provides the form for a release of bond claim and 255.05(2)(f) provides:</span><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span class=text>A waiver that is not substantially similar to the forms in this subsection is enforceable in accordance with its terms.</span><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span class=text><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>I would argue that a release is a relinquishment of a known right and that a release of lien claims (which are non-existent because of governmental exemption from liens) is ineffective to waive the right to claim against the 255.05 bond.</span></span><o:p></o:p></p><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><strong><span style='font-size:13.5pt'>Steven F. Thompson, Esq.</span></strong><span style='font-size:10.0pt'><br></span>Thompson & Brooks<br>412 E. Madison St., Ste 900<br>Tampa, Fl. 33602<br>813-387-1821<br>Fax 813-387-1824<o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt'>THE ABOVE MAY CONTAIN OR CONSTITUTE A CONFIDENTIAL <br>AND PRIVILEGED COMMUNICATION. IF YOU ARE NOT THE INTENDED <br>RECIPIENT, OR IF YOU HAVE OTHERWISE RECEIVED THIS COMMUNICATION <br>IN ERROR, PLEASE NOTIFY THE OFFICE OF THOMPSON & BROOKS BY TELEPHONE <br>AT (813) 387-1821 [collect] AND INFORM THE OFFICE OF THE ERROR; <br>AND PLEASE DESTROY OR DELETE THIS MESSAGE. THIS MESSAGE MAY NOT <br>BE REVIEWED, PRINTED, DISPLAYED, OR RE-TRANSMITTED WITHOUT THE <br>SENDER'S CONSENT. ALL RIGHTS PROTECTED. THERE MAY BE NO FURTHER <br>DISTRIBUTION OR PUBLICATION OF THIS COMMUNICATION OR ITS CONTENTS <br>WITHOUT THE EXPRESS CONSENT OF THOMPSON & BROOKS. THANK YOU.</span><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p></div><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <a href="mailto:constructionlaw-bounces@lists.flabarrpptl.org">constructionlaw-bounces@lists.flabarrpptl.org</a> [<a href="mailto:constructionlaw-bounces@lists.flabarrpptl.org">mailto:constructionlaw-bounces@lists.flabarrpptl.org</a>] <b>On Behalf Of </b>Barry Kalmanson<br><b>Sent:</b> Friday, April 13, 2012 3:06 PM<br><b>To:</b> <a href="mailto:constructionlaw@lists.flabarrpptl.org">constructionlaw@lists.flabarrpptl.org</a><br><b>Subject:</b> Re: [RPPTL-constructionlaw] Bond claim issue</span><o:p></o:p></p><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>There is a statute on point.<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><br><br> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Barry Kalmanson<br><a href="mailto:bkpa1@aol.com"><span style='color:windowtext'>bkpa1@aol.com</span></a><o:p></o:p></span></p></div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>-----Original Message-----<br>From: Reese J. Henderson, Jr. <<a href="mailto:Reese.Henderson@gray-robinson.com"><span style='color:windowtext'>Reese.Henderson@gray-robinson.com</span></a>><br>To: RPPTL constructionlaw <<a href="mailto:constructionlaw@lists.flabarrpptl.org"><span style='color:windowtext'>constructionlaw@lists.flabarrpptl.org</span></a>><br>Sent: Fri, Apr 13, 2012 2:29 pm<br>Subject: Re: [RPPTL-constructionlaw] Bond claim issue<o:p></o:p></span></p><div id="AOLMsgPart_3_100f108b-70d9-4e45-8f8a-902544bfba90"><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>Larry Leiby will have the site at his fingertips, but there is caselaw that says lien waivers are enforceable to waive rights against a payment bond.</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p></div><p class=MsoNormal><strong><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Reese J. Henderson, Jr.</span></strong><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Shareholder</span><span style='font-size:8.0pt;font-family:Courier;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>GrayRobinson, P.A.</span><span style='font-size:8.0pt;font-family:Courier;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:black'>50 North Laura Street, Suite 1100 </span><span style='font-size:8.0pt;font-family:Courier;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:black'>Jacksonville, Florida 32202</span><span style='font-size:8.0pt;font-family:Courier;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:black'>Main: 904-598-9929 | Fax: 904-598-9109</span><span style='font-size:8.0pt;font-family:Courier;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:black'>Email: <a href="mailto:Reese.Henderson@gray-robinson.com"><span style='color:windowtext'>Reese.Henderson@gray-robinson.com</span></a></span><span style='font-size:8.0pt;font-family:Courier;color:black'><o:p></o:p></span></p><div><p class=MsoNormal><b><span style='font-size:11.0pt;color:maroon'>GRAY</span></b><b><span style='font-size:11.0pt;color:black'> | </span></b><b><span style='font-size:11.0pt;color:#333333'>ROBINSON</span></b><span style='font-size:7.5pt;color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:6.0pt;color:black'>ATTORNEYS AT LAW</span><span style='font-size:7.5pt;color:black'><o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><br></span><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:black'>This e-mail is intended only for the individual(s) or entity(s) named within the message. This e-mail might contain legally privileged and confidential information. If you properly received this e-mail as a client or retained expert, please hold it in confidence to protect the attorney-client or work product privileges. Should the intended recipient forward or disclose this message to another person or party, that action could constitute a waiver of the attorney-client privilege. If the reader of this message is not the intended recipient, or the agent responsible to deliver it to the intended recipient, you are hereby notified that any review, dissemination, distribution or copying of this communication is prohibited by the sender and to do so might constitute a violation of the Electronic Communications Privacy Act, 18 U.S.C. section 2510-2521. If this communication was received in error we apologize for the intrusion. Please notify us by reply e-mail and delete the original message without reading same. Nothing in this e-mail message shall, in and of itself, create an attorney-client relationship with the sender.<br><br>Disclaimer under Circular 230: Any statements regarding tax matters made herein, including any attachments, are not formal tax opinions by this firm, cannot be relied upon or used by any person to avoid tax penalties, and are not intended to be used or referred to in any marketing or promotional materials</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>.<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:black'>Please be advised that this law firm may be acting as a debt collector and is attempting to collect a debt and any information provided will be used for that purpose.</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><hr size=2 width="100%" align=center></span></div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> <a href="mailto:constructionlaw-bounces@lists.flabarrpptl.org"><span style='color:windowtext'>constructionlaw-bounces@lists.flabarrpptl.org</span></a> [<a href="mailto:constructionlaw-bounces@lists.flabarrpptl.org"><span style='color:windowtext'>mailto:constructionlaw-bounces@lists.flabarrpptl.org</span></a>] <b>On Behalf Of </b>Glenn T. Williams<br><b>Sent:</b> Friday, April 13, 2012 2:18 PM<br><b>To:</b> <a href="mailto:constructionlaw@lists.flabarrpptl.org"><span style='color:windowtext'>constructionlaw@lists.flabarrpptl.org</span></a><br><b>Subject:</b> [RPPTL-constructionlaw] Bond claim issue</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Any help with the following would be very appreciated:<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Subcontractor signs progress payment release of lien rights in the form of Section 713.20(4) (after supplying all materials and performing all work). It’s a government project, there are no lien rights. Same Subcontractor has a bond claim for amounts unpaid (there is both a Section 255.05 bond and a subcontractor common law bond potentially applicable). Is the progress payment release of lien enforceable against Subcontractor to prevent Subcontractor from getting paid the unpaid subcontract amounts? <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Thank you very much for your time, and I truly appreciate any help! <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p></div><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=912 style='width:9.5in;border-collapse:collapse'><tr style='height:30.0pt'><td width=288 colspan=2 valign=bottom style='width:216.1pt;border-top:none;border-left:solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 0in 0in 0in;height:30.0pt'><div style='margin-left:.1in;margin-bottom:3.0pt'><p class=MsoNormal><b><span style='font-family:"Calisto MT";color:black'>Glenn Todd Williams, Esq.<br></span></b><span style='font-size:10.0pt;font-family:"Californian FB";color:#404040'>Attorney | <i>Board Certified in Construction Law</i></span><o:p></o:p></p></div></td><td width=564 valign=bottom style='width:423.0pt;padding:0in 0in 0in 0in;height:30.0pt'><div><p class=MsoNormal> <o:p></o:p></p></div></td></tr><tr style='height:109.5pt'><td width=150 style='width:112.6pt;border:none;border-left:solid windowtext 1.0pt;padding:0in 0in 0in 0in;height:109.5pt'><div style='margin-left:.1in;margin-top:6.0pt'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Calisto MT";color:black'>Glenn Williams, P.A.<br></span></b><span style='font-size:9.0pt;font-family:"Californian FB";color:#404040'>Angebilt Building - Downtown 37 N. Orange Ave, Suite 500 <br>Orlando, Florida 32801<br>Telephone: 407-926-4100<br>Facsimile: 407-926-4105</span><o:p></o:p></p></div><div style='margin-left:.1in;margin-top:6.0pt'><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Californian FB";color:#404040'><a href="mailto:gtwlaw@ymail.com"><span style='color:windowtext'>gtwlaw@ymail.com</span></a></span><o:p></o:p></p></div></td><td width=138 style='width:103.5pt;padding:0in 0in 0in 0in;height:109.5pt'></td></tr><td width=564 style='width:423.0pt;padding:0in 0in 0in 0in;height:109.5pt'><p class=MsoNormal align=center style='text-align:center'> <o:p></o:p></p></td></table><tr style='height:108.75pt'><td width=852 colspan=3 style='width:639.1pt;padding:0in 0in 0in 0in;height:108.75pt'><div><p class=MsoNormal> <o:p></o:p></p></div><div style='margin-bottom:12.0pt'><p class=MsoNormal><span style='font-size:7.5pt;color:black'>This email message including attachments, if any, is intended for the use of the individual or entity named above and may contain attorney-client confidential and/or privileged information. If the reader of this message is not the intended recipient, you are hereby notified that any review, use, disclosure, copying, or distribution is strictly prohibited. If you have received this email message in error, please contact the sender by reply email and destroy all copies of the original message including attachments. Thank you.</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-size:7.5pt;color:black'>Pursuant to federal regulations imposed on practitioners who render tax advice ("Circular 230"), we are required to advise you that any tax advice contained herein is not intended or written to be used for the purpose of avoiding tax penalties that may be imposed by the Internal Revenue Service. If this advice is or is intended to be used or referred to in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement, the regulations under Circular 230 require that we advise you as follows: (1) this writing is not intended or written to be used, and it cannot be used, for the purpose of avoiding tax penalties that may be imposed on a taxpayer; (2) the advice was written to support the promotion or marketing of the transaction(s) or matter(s) addressed by the written advice; and (3) the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.</span><o:p></o:p></p></div></td></tr><tr><td width=161 style='width:120.75pt;padding:0in 0in 0in 0in'></td><td width=148 style='width:111.0pt;padding:0in 0in 0in 0in'></td><td width=604 style='width:453.0pt;padding:0in 0in 0in 0in'></td></tr></table><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p></div></div></div><div id="AOLMsgPart_5_100f108b-70d9-4e45-8f8a-902544bfba90"><pre style='background:white'><tt><span style='color:black'>_______________________________________________</span><o:p></o:p></tt></pre><pre style='background:white'><tt><span style='color:black'>constructionlaw mailing list<o:p></o:p></span></tt></pre><pre style='background:white'><tt><span style='color:black'><a href="mailto:constructionlaw@lists.flabarrpptl.org"><span style='color:windowtext'>constructionlaw@lists.flabarrpptl.org</span></a><o:p></o:p></span></tt></pre><pre style='background:white'><tt><span style='color:black'><a href="http://mailman.fsr.com/mailman/listinfo/constructionlaw"><span style='color:windowtext'>http://mailman.fsr.com/mailman/listinfo/constructionlaw</span></a><o:p></o:p></span></tt></pre></div></div></div></div></body></html>